Pros and Cons of DOL's Voluntary Fiduciary Correction Program (VFCP)

[401 Chaos]

I know there have been some prior posts about this including reference to an old article (say around 2000 or 2001) entitled Pros and Cons of the the VFCP. I was wondering if anybody could correct me to a more recent article or checklist that one might use as a decision tool here. Have a 401(k) plan that failed to timely submit all 401(k) deferrals at the same time due to record transfer error. The failure resulted in a small amount of deferrals ($5,000) being a few days late last fall during which time general market incurred significant loss. Accordingly, we would expect loss, if any, to participants as a result to be very small. Willing to make up lost interest amounts, etc. but is it really worth going through VFCP filing?